In 2024, my young son was employed for a short time at a private sports club that just opened He mainly worked at the front desk, and had no management reponsibility, and, as I understand the definition of employee, he fit that perfectly. However, instead of providing a W-2 form, the employer provided a 1099 NEC form. As I started to do his taxes, I quickly learned that income under NEC is taxed very differently than W-2 income. His total wages in 2024 were about $5,000 between this job and another similar job for which he received a W-2. Can anyone suggest the best way to report the NEC income? Thank you.
